Germany vs Norway
Corporate Tax Comparison
Time of Update: Germany: 4/02/2026 / Norway: 4/05/2026
Compare Germany and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Germany vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Germany
Norway
General CIT Rate:
Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
As stated in the assessment notice.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
Quarterly installment payments are due on the 10th day of March, June, September, and December.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Germany
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Germany
Norway
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate tax rate.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Germany
Norway
Composite Effective Average Tax Rate:
26.59
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
11.00
Composite Effective Marginal Tax Rate:
23.11%
